https://www.taxtmi.com/caselaws?id=372391 Regulation 20(5) of the Customs Broker License Rules, 2013 requires the inquiry report to be prepared and submitted within ninety days from the show cause notice, and the Madras High Court treated that period as mandatory rather than directory. Because the report was filed beyond time, the revocation process founded on it was unsustainable, and the connected suspension order could not survive as it depended on the same defective proceedings. The show cause notice and suspension order were therefore set aside on limitation grounds, while the authorities were left free to proceed afresh in accordance with law. en-us Thu, 22 Nov 2018 00:00:00 +0530 Sat, 11 Jan 2020 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372391 Regulation 20(5) of the Customs Broker License Rules, 2013 requires the inquiry report to be prepared and submitted within ninety days from the show cause notice, and the Madras High Court treated that period as mandatory rather than directory. Because the report was filed beyond time, the revocation process founded on it was unsustainable, and the connected suspension order could not survive as it depended on the same defective proceedings. The show cause notice and suspension order were therefore set aside on limitation grounds, while the authorities were left free to proceed afresh in accordance with law. Case-Laws Customs Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372391